- 권한신청
- E-ISSN2288-7709
- KCI
3권 3호
초록
Abstract
Quality auditor and auditors of larger firms have a positive effect on profit is unusual. The auditors smaller negative effect on profit companies profit is unusual. Change to larger audit shows the quality of earnings and to respond more investors positive changes in income and increased costs and reduced profitability is less negative price changes. Similarly, switching to a smaller auditor confirms the low quality of earnings, resulting in a negative response to the market. In this article market reaction (response investors) the quality of the audit and the auditor were studied in the Tehran Stock Exchange. in general, information about companies in capital market accounting to investors and the capital market is considered to be valuable.
초록
Abstract
Women are more disadvantaged than men in many fronts and this confines them to informal sector livelihood activities. Any attempt to improve women's economic status will require information on the organization, cost and returns to investment in the livelihood activities in which they predominate. This is the issue for this study which compared yield performance in artisanal fishing and fresh fish marketing. Primary data collected through multi-stage sampling method were analyzed using inferential statistics, budgeting and regression models. Empirical findings revealed that about 75.0% of fisher folks either had no formal education or acquired only primary school education while 50.0% of marketers had secondary school education. The budgeting model revealed fisher-folks' and marketers' annual net profit to be N2,882,626.00 and N640,227.00, respectively. Profit from fishing was significantly higher than that of fish marketing. At 53.2% for fishing and 40.3% for marketing, returns to investment was better in fishing. Regression model results showed the significant factors influencing returns to each livelihood strategy to include fishing ground, distance covered and years of experience. The major constraint faced by operators of both livelihoods groups was insufficient credit. Despite this, the livelihood strategies were shown to be profitable ventures which contributed to households' consumption expenditure. Organizing women informal sector operators into groups to enhance access to government support and formal credit are recommended for improving livelihood strategy performance.
초록
Abstract
This study attempted to identify the effects that would be brought about by the value inclination of agricultural and livestock products producers upon the intention to produce environment -friendly products. In this study, We analyzed the data used in Yang et al.(2014) with producers of agricultural and livestock products in Incheon-si and Gyeonggi-do. Total of 149 valid questionnaires were corrected and value inclination as divided into individualism orientation and collectivism orientation, it has been tried to identify whether the intention to produce environment-friendly products would vary with producer's orientation or not. According to the analysis result, individualism, collectivism perceived public certification and shard value were positive effect on production intention of environment-friendly product. This can be said to have been an attempt to establish a more effective and specific strategy through identifying the characteristics of producers that must be considered first of all in the process of establishing policies.
